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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2012 (8) TMI AT This

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2012 (8) TMI 902 - AT - Central Excise


The Appellate Tribunal CESTAT NEW DELHI dismissed the appeal against the levy of duty and penalty on 10340 filters allegedly removed clandestinely. The appellant claimed the goods were exported, but no satisfactory explanation was provided for the lack of accounting. The appeal was dismissed due to the finding of escapement of recording the filters, causing prejudice to Revenue.

 

 

 

 

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